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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Studi Manajemen Organisasi Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Jurnal Penelitian Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Jurnal Wacana Ekonomi Jurnal Riset Akuntansi Politala Jurnal Ilmiah Wahana Pendidikan PROFICIO: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Cahyani Nuswandari
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PENGARUH INVESTMENT OPPORTUNITY SET DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ayu Dian Maharlina, 09.05.52.0100; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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Abstract

This is research study that examined the effect of invesment opportunity set and corporate governance on firm value. Invesment opportunity set proxy which is most valid as a proxy for growth is the price earning ratio and capital expenditures to book value of asset ratio. There are four Corporate Governance mekanism s are used which aim to reduce the agency conflict, namely the audit commitee, independent commissioners, managerial ownership, and institutional ownership.Sample used in this research are all manufacturing companies listed on the BEI in 2009-2011 by 231 sample firm, using purposive sampling method. Corporate data and then tested with normality, multicolinearity, heterocedastisity, and autocorrelation. Further analysis of the use of multiple regression researchers to explain the relationship between these variabels.The result is the price earning ratio, the audit commitee, independent commissioners has positive and not significant effect on firm value, for variable capital expenditures to book value of asset ratio and managerial ownership negative and not significant effect on firm value, while variable institutional ownership positive and significant effect on the firm value.Keywords: the price earning ratio, capital expenditures to book value of asset ratio, the audit commitee, independent commissioners, managerial ownership, and institutional ownership.
PENGARUH PENDAPATAN, SANKSI DENDA, PELAYANAN FISKUS, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Nur Arifiyani, 08.05.52.0075; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The population in this study are all taxpayer to land and building tax in the district of village Muktiharjo Kidul district of West Pedurungan Semarang regency in 2011 amounted 30.894 taxpayers. The sampling technique used is proportional stratified random sampling. The number of sample of 109 respondents. Data obtained through primary data by distributing questionnaires and secondary data obtained from the office of the district of village Muktiharjo Kidul district of West Pedurungan. Analysis of data using multiple linear regression analysis.The results showed test of the income variable has positive and significantly affect taxpayer compliance, did not taxpayer attitudes on sanction againts tax fine has positive and significant impact on taxpayer compliance, service tax authorities has positive and signifikan,taxpayer attitudes toward taxation awareness has positive and significant impact on taxpayer compliance. Simultane ously income, the taxpayer attitudes on fine sanctions and taxation awareness affect taxpayer compliance by 71,3%.Keywords: Taxpayer compliance, income, fine sanction, service tax authorities taxation awareness
ANALISIS FAKTOR PENGARUH PEMILIHAN METODE AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR DI BEI Hendry Setiantoro, 0835030711; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The objective of this study is to prove factors the affect of choice accounting inventory method. The independent variables are Managerial Ownership, Inventories Variability, Company Size, Leverage, and Capital Intensity. The dependent variable is Inventory Method, that is measured by FIFO method and average method.Objects in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) for years 2006 through 2010. Samples obtained as many as 60 companies per year. So, in this study to 300 samples consisting of 75 companies using the FIFO method and the 225 companies using the average method. Analysis tools used in this study is logistic regression with a significance level of 5% (α = 5% = 0.05)These results indicate that the Managerial Ownership, Company Size, and Leverage significant influence on the selection and inventory accounting method. Meanwhile, Variability and Intensity of Capital Stock that is not insignificant effect on the selection method of inventory accounting.Keywords: Managerial Ownership, Inventories Variability, Company Size, Leverage, Capital Intensity, and Inventory Accounting Methods.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE TOBOOK VALUE DAN IMPLIKASINYA PADA RETURN SAHAM (Studi Empiris: pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Sri Wahyuni, 0835030701; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aimed to examine the influence of fundamental factors of the company’s price to book value in the valuation of share s in Indonesia Stock Excange from 2008 to 2010. Sampling technique using purposive sampling that sample by using certain criteria, namely: the company gets the positive earnings and dividend consecutively in the study, is 2008-2010. Based on these criteria, then optained a sample of 34 companies. The analysis technique used is multiple linear regression analysis.The results prove that the Dividend Payout Rato (DPR) has no effect on Price to Book Value (PBV). Return On Equity (ROE) have positive and significant impact on Price to Book Value (PBV). Growth have significant negative effect on Price to Book Value (PBV). Degree Of Financial Leverage (DFL) have significant negative effect on Price to Book Value (PBV). Price to Book Value (PBV) have positive and significant impact on Stock Return.Keywords: Dividend Payout Ratio (DPR), Return on Equity (ROE), Growth, Degree of Financial Leverage (DFL), Price to Book Value (PBV), and Return Stock.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK BAGI PELAKU USAHA KECIL MENENGAH Nurul Kusuma Wardani, 08.05.52.0091; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The study aimed to determine the factors that influence compliance of taxpayers pay tax stamps individual who has the Small and Medium Enterprises that located in the region of West Semarang. That research used primer data was acquired by distributing the questionnaires. Questionnaires are distributed as many as 100 respondents, the distribution method using accidental sampling method.The test results show that understanding and awareness of tax payers, and a good perception on the effectiveness of the tax system positive significanty influenced the taxpayer compliance, but perception of good against the council tax did not influence the taxpayer compliance.Keywords: Compliance taxpayer, paying tax awareness, understanding of the regulation taxation, the perception of the service tax authorities, the perception of the effectiveness of the taxation system.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris Pada KPP Pratama Semarang Candisari) Astriawan Prakoso, 08.05.52.0141 Rendy; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Purpose of this study was to determine the effect of tax knowledge and perceptions of the taxpayer against taxpayer compliance.The population in this study are listed corporate taxpayers in the Tax Office Pratama Candisari Semarang. With a sample of 80 respondents, drawn by using accidental sampling method. The data used are the primary data collected through answers to each question in the questionnaire list. Methods of analysis using multiple linear regression analysis to determine the effect of tax knowledge and perception variables taxpayer against taxpayer compliance.The results of testing showed that, knowledge of tax and the taxpayers perceptions of the council tax affect taxpayer compliance and taxpayer perceptions of criteria of adherence had no effect on taxpayer compliance.Keywords : Tax Knowledge, Perceptions Taxpayer, TaxpayerCompliance
Faktor – Faktor yang Mempengaruhi Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2006-2010) Cindy Inawati Gunawan, 08.05.52.0005; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research purpose to empirically examined the influence of size of the company, profit / loss surgery, auditor opinion, auditor reputation, and solvency toward audit delay of the listed manufacture companies in Indonesia Stock Exchange.This study focuses on manufacturing firms. The data used are secondary data, namely the 381 sample companies listed on the Indonesia Stock Exchange in the year 2006 to 2010. Analysis tool used is multiple regression.The test results of the test statistic is t show a profit / loss operation significantly negative effect on audit delay. While the size of the company, auditor opinion, auditor reputation and solvency has no effect on audit delay.Keywords: audit delay, size of the company, profit / loss operation, auditor opinion, auditor reputation, solvency.
EFFECTS OF SUNSET POLICY PROGRAM TO THE FACTORS THAT INVOLVE THE WILLINGNESS TO PAY TAX (A RESEARCH ON PERSONAL BUSSINESSMAN AS TAX OBJECT IN WEST SEMARANG DISTRICT REGION) Nia Ariyanti, 08.05.52.0089; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 1, No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research is intended to test the effect of Sunset Policy program to the consciousness of people’s tax paying, deep knowledge of tax regulation and good perception of tax system’s efectiveness. This policy is issued in hope to rise citizen’s willingness to pay tax.This research used primary data gathered by giving questioner to 51 responden who are bussinessman tax object listed in Industry and Mercandhising Department of Semarang City in the region of West Semarang District, using Systematic Random Sample. This research made use of Simple Linier Regretion to analize datas.The yields of this research showed that Sunset Policy have a positif effect to the consciousness of people’s tax paying, deep knowledge of tax regulation and good perception of tax system’s efectiveness.Keywords: Sunset Policy, consciousness to pay tax, deep knowledge of tax regulation, good perception of tax system’s efectiveness.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI CORPORATE SOCIAL RESPONSIBILITY (Studi kasus pada perusahaan LQ45 yang terdaftar di BEI tahun 2010 – 2011) Wulan Ayu Tristiyani, 09.05.52.0144; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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The objective of this study is to examine the influence of firm size, profitability, size of the board of directors, company age, and institutional ownership to the corporate social responsibility disclosure in LQ45 companies that listed on the Indonesia Stock Exchange. The population are 90 LQ45 companies which listed on the Indonesia Stock Exchange at period 2010 to 2011. Sample was chosen by purposive sampling method amount 52 companies. Technique test of data is by using multiple linier regressions The result indicates that firm size, firm age and institutional ownership are significant positive influence on CSR disclosure. Profitability and size of the board of commissioners is not significant influence of CSR disclosure.Keywords: firm size, profitability, size oh the board directors, company age, and institutional ownership.
PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT DAN PERGANTIAN AUDITOR TERHADAP KONSERVATISME (Studi Empiris “Most Trusted Company Based On Corporate Governance Perception Index” di BEI Tahun 2007-2010) Anindhita Ismawardani, 08.05.52.0085; Nuswandari, Cahyani
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This studys aim is to examine and analyze the effect of corporate governance, audit quality and auditor turnover for the integrity of the financial statements in the "Most Trusted Company Based On Corporate Governance Perception Index" in Indonesia. The integrity of the financial statements is defined as the extent to which the financial statements show a true and fair information. Population taken in this study is a company registered in the selection of "Most Trusted Company Based On Corporate Governance Perception Index" listed on the Indonesia Stock Exchange in 2007-2010. Samples were taken by using purposive sampling, the samples are selected on the basis of compliance with the criteria specified characteristics. Based on the criteria obtained a sample of 52 companies. To test the hypothesis which is proposed in this study ,the data were analyzed using multiple linear regression. The results showed that the variables of corporate governance, audit quality and auditor turnover has no effect on the integrity of the financial statements.Keywords: Corporate Governance, Audit quality, Auditor turnover, Accounting conservatism
Co-Authors 08.05.52.0005 Cindy Inawati Gunawan 08.05.52.0075 Nur Arifiyani 08.05.52.0085 Anindhita Ismawardani 08.05.52.0089 Nia Ariyanti 08.05.52.0141 Rendy Astriawan Prakoso 0835030701 Sri Wahyuni 0835030711 Hendry Setiantoro 09.05.52.0019 Anis Putri Hapsari 09.05.52.0100 Ayu Dian Maharlina 09.05.52.0110 Oky Ratnasari 09.05.52.0144 Wulan Ayu Tristiyani 09.05.52.0200 Anggi Pratiwi 10.05.52.0002 Awaludin Akbar 10.05.52.0004 Marta Syamsudin 10.05.52.0029 Afifatul Jannah 10.05.52.0069 Martini Rahayu 10.05.52.0115 Amik Murniyati 12.05.52.0050 Desi Nurhayati, 12.05.52.0050 12.05.52.0061 Yuanita Ayu, 12.05.52.0061 12.05.52.0096 Febriana Indah Pratiwi, 12.05.52.0096 12.05.52.0100 Tantri Rohmani, 12.05.52.0100 12.05.52.0104 Ria Rizki Eka Santi, 12.05.52.0104 12.05.52.0179 Nurul Fadhilah, 12.05.52.0179 Adelia Anugrahi Kusuma, 12.05.52.0123 Adelia Anugrahi Kusuma, 12.05.52.0123 Ahmad Khusnaini, 14.05.52.0050 Alfia Nurul Fadhilah Putri Andi Kartika Arizta Rahmawati, 15.05.52.0022 Atikasari Wahyu Wardhani, 13.05.52.0121 Atikasari Wahyu Wardhani, 13.05.52.0121 Bambang Sudiyatno Crisanti, Stephanie Desi Ayu Rahmawati, 13.05.52.0222 Desi Ayu Rahmawati, 13.05.52.0222 Dewi Hastuti, 10.05.52.0201 Dewi Hastuti, 10.05.52.0201 Dhea Tirta Ayu Pravesty, 14.05.52.0083 Dian Alinda Saraswati, 15.05.52.0349 Dita Ratnasari Suyono, 13.05.52.0070 Dita Ratnasari Suyono, 13.05.52.0070 Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133 Eka Putri Anggraeni, 16.05.62.0002 Fadila, Anisa Nur Fajar Gunawan Fajar Gunawan, 15.05.52.0025 Fitri Cahyanti, 10.05.52.0101 Fitri Cahyanti, 10.05.52.0101 Gunawan, Felicia Septiana Hardiyanti, Widhian Ignatius Sendy Wiratmoko, 13.05.52.0036 Ignatius Sendy Wiratmoko, 13.05.52.0036 Imay Sulistiyani, 14.05.62.0015 Istiqomah, Putri Ita Tri Astuti, 13.05.52.0057 Ita Tri Astuti, 13.05.52.0057 Kartika Andi Kartika Krisnawati, 15.05.52.0335 Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Mahendra Alif Kurniawan, 13.05.52.0163 Mahendra Alif Kurniawan, 13.05.52.0163 Mega Anggun Pertiwi, 14.05.52.0284 Milaedy, Verinaapril Muhammad Ali Ma'sum Murni Indaharini, 14.05.52.0087 Ni Ketut Rasmini Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Kusuma Wardani Oktiawan Setiadi, 11.05.52.0205 Putri, Hermalia Jelita Rachmawati Meita Oktaviani Radlia Juniyafie, 16.05.62.0011 Reniar Saputri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Risma Namira Ivano Senia Noviani, 14.05.52.0132 Senia Noviani, 14.05.52.0132 Shasmita Sandra Carissa, 14.05.52.0093 Sri Sudarsi SUNARTO Sundari Tri Utami Wijayanti, 13.05.52.0162 Sundari Tri Utami Wijayanti, 13.05.52.0162 Susiwo, 14.05.52.0203 Tarisma Indri Ardianti Vivi Lana Aprianti, 15.05.52.0295 Yang, Vania Florentina Santoso Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008